Guilhèm Becvort

Partner, Luxembourg

Biography

Overview

Guilhèm Becvort is a partner in our Tax Practice, based in Luxembourg.

Guilhèm specializes in international and Luxembourg corporate tax law, advising on the tax aspects of cross-border real estate, debt and private equity investments, and on the structuring of regulated and unregulated alternative investment fund platforms. He also advises on the tax aspects of corporate restructurings, securitizations and capital markets transactions.

Prior to joining White & Case, Guilhèm worked in the tax department of another international law firm in Luxembourg.

Bars and Courts
Luxembourg Bar (Liste I)
Education
Specialized Master's degree, International Business Law and Management
HEC Paris
Master
Tax and Business Law
Université Toulouse 1

Capitole

Special Studies Certificate, Tax Law
University of Montpellier
Languages
French
English

Experience

  • Advising Evolem on the acquisition of Groupe Alipa's industrial packaging division, which comprises three operating units: No-Nail Boxes, WaluPack Services and AllPack Services.
  • Advising Luxembourg group Hameur on investment by Ardian of majority stake in RobotCoupe and Magimix, the food processor and cooking accessories brands.
  • Advising mandated lead arrangers on the acquisition financing of three major business units from Koninklijke VolkerWessels, a Netherlands-headquartered major European construction services business.
  • Edmond de Rothschild on the sale of its Luxembourg-based third-party asset servicing activities to Apex Group Ltd.*
  • BNP Paribas Asset Management on the structure and launch of BNP Paribas Climate Impact Infrastructure Debt, a Luxembourg-based infrastructure debt fund supporting energy transition projects across continental Europe.*
    Schelcher Prince Gestion on the structure and launch of Schelcher Infrastructure Debt RAIF-ELTIF, a Luxembourg-based multi-compartment infrastructure debt fund with an innovative Reserved Alternative Investment Fund and European Long-Term Investment Funds format, which raised €200 million at its first closing.*
  • Grup Mediapro on its recapitalization and refinancing transactions, which involved a capital increase of €620 million and a new €500 million long-term loan as part of a comprehensive restructuring plan.*
  • Intermediate Capital Group (ICG) on the disposal of a majority stake in Grupo Garnica to The Carlyle Group for €500 million.*

*Experience in previous capacity

Speaking Engagements

Réformes Fiscales au Luxembourg : Impacts et Opportunités pour les Investisseurs et Gestionnaires d'Actifs", in partnership with Legitech, Luxembourg October 2024

Conférence responsabilité des administrateurs, quelles sont les bonnes pratiques en 2024 ? "Panorama fiscal de l'administrateur : quels sont les principaux aspects fiscaux auxquels les administrateurs doivent être attentifs dans le cadre de leur rôle ? ", [Directors' liability conference, what are the best practices in 2024? "Tax overview: What are the key tax aspects administrators should be mindful of in their role?"], Abilways Luxembourg, January 2024 (speaker)

14th Annual International Bar Association Finance and Capital Markets Conference (London) – "Cross-border corporate restructurings", January 2024 (speaker)

Conférence actualité comptable et fiscale 2023, "Les enjeux de l'imposition mondiale des Sociétés à la lumière de la nouvelle directive européenne relative à l'imposition minimale des groupes internationaux", [Accounting and Tax News Conference  2023, "The Challenges of Global Corporate Taxation in Light of the New European Directive on Minimum Taxation of Multinational Enterprises"], Abilways Luxembourg, April 2023 (speaker and chairman of the conference)

Luxembourg Funds and the New Spanish Carried Interest Regime: A Win-Win for Spanish Managers, Luxembourg Private Equity Conference in Madrid, LPEA & SpainCap, April 2023 (speaker – in Spanish)

12th Annual International Bar Association Finance and Capital Markets Conference (London) – "The Future of holding companies", January 2023 (speaker)

Conférence actualité comptable et fiscale 2022, "Projet de directive ATAD 3: Vers la fin des entités écran au sein de l'Union Européenne ?", [Accounting and Tax News Conference 2022, "Draft Directive ATAD 3: Towards the end of shell entities  within the European Union?"], Abilways Luxembourg, May 2022 (speaker and chairman of the conference)

Fund Structuring Trainings, "Tax structuring of investment platforms", Invest Europe, September 2021, February 2022, September 2022, February 2023, September 2023 (speaker)

Conférence actualité comptable et fiscale 2020, "La transposition d'ATAD2 au Luxembourg: une extension importante des règles anti-hybrides", [Accounting and Tax News Conference 2020, "The implementation of ATAD2 in Luxembourg: a substantial enlargement of the anti-hybrid provisions"], Abilways Luxembourg, September 2020 (speaker)

Conférence actualité comptable, sociale et fiscale 2019, "De BEPS à ATAD2 et sa transposition par le Luxembourg: enjeux, conséquences et perspectives", [Accounting, social and tax news conference 2019, "From BEPS to ATAD2 and how Luxembourg implements it: challenges, consequences and outlook"], Abilways Luxembourg (fka IFE Luxembourg), April 2019 (speaker)

Publications

"Directive Pilier 2: complexité maximale pour imposition minimale", Paperjam, Chronique financière, April 2023 (English version, "Pillar 2 Directive: Maximum complexity for minimum taxation") (author)

"ATAD 2, nouveau paradigme des règles fiscales anti-hybrides", ["ATAD 2, new paradigm of anti-hybrid tax rules"], Agefi Luxembourg, March 2020 (author)

"Dette ou capital, telle est la question", Revue de droit fiscal n°3, ["Debt or Equity, That is the Question", Luxembourg Tax  Law Review n°3], ISSN 2658-9508, Legitech, June 2019 (author)

"La politique fiscale internationale ne doit pas glisser dans le champ de la « morale »", ["International tax policy should not  slide into the sphere of 'morality'"], Le Monde, October 2015 (author)

"The Draft Law on the New Simplified Limited Liability Company: A New Vehicle for Start-ups", Agefi Luxembourg, March 2015 (co-author)